"I don't tip escorts. I pay whatever rate has been agreed on, without hassle. It's often said that escorts should be considered in the same category as professionals such as accountants and lawyers. After all, their rates are usually similar. I agree, and since I don't tip my lawyer or accountant, I don't see why I should tip escorts either. In fact, my lawyer and accountant usually send me something at Christmas.
"Tips are for people at or close to the minimum wage - servers, taxi drivers, bellmen, hairdressers, etc., not for folks making $200+ per hour. My "tip" to an escort is my repeat business.
"One thing that really pisses me off is escorts who have lists of suggested gifts on their web sites. How presumptuous! I would never book such an escort. If they like Givenchy perfume or Hermes scarves, they can buy them themselves with the money I pay them.
"I think a lot of guys who tip escorts are desperate for approval and afraid of rejection. I've only ever tipped an escort once (special circumstances too long to recount here), and yet no escort has ever refused to repeat with me."
http://www.perb.ca/vbulletin/showthread.php?t=31076&highlight=tipping